New client pays has a group plan, paying 100% of the cost for themselves and one other full time employee. Other employees may get insurance if they pay 100% of the cost. None work a consistent 40 hour week.
Saw some of these years back, and they were a violation of ACA rules, but enforcement was held until regulations were issued. This was addressed Notice 2011-1, if I recall correctly.
Does anyone know if such regulations were ever issued? Or, is 2011-1 still in effect. I told the client to check with their insurer, but want to know for myself.
Client wants to apply for a PPP loan, and I'm a little leery of them including such a health plan in covered costs.